Form 843

Form 843

A form one files with the IRS to request a refund for certain overpaid taxes. For example, if one pays more in taxes on an employee than one withheld from the employee's paycheck or if one overpays FICA taxes, one may use Form 843 to receive back the owed money.
References in periodicals archive ?
After the taxpayer has paid the penalty, the taxpayer can request a refund using Form 843, Claim for Refund and Request for Abatement.
1, 2012, the protective claim may be filed either using Form 843 as described above or by attaching to Form 706 one or more Schedules PC, which the IRS expects to first make available as part of the 2012 version of Form 706.
You can also request an abatement of interest and penalties in certain circumstances by submitting Form 843.
The new revenue procedure requires taxpayers generally to file a Form 843, Claim for Refund and Request for Abatement.
The employee must attach to the Form 843 a statement from the employer listing any amount that the employer has reimbursed the employee and any amount claimed, or authorized by the employee to be claimed, by the employer.
Instead of making refunds, the employers and workers can get separate refunds by filing a Form 843 with the IRS; however, the employer needs the affected employee's consent to receive its refund, Church said.
The refund claim must be filed on Form 843 and include certification which lists names and addresses of the insurer's or reinsurer's shareholders or policyholders of a mutual.
1) Employers can obtain their refunds with interest by filing Form 843, "Claim for Refund and Request for Abatement.
This process is in lieu of filing a claim for refund for overpaid additional Medicare tax on Form 843, Claim for Refund and Request for Abatement.
In order to qualify for interest netting during the transition period, taxpayers must submit a Form 843, Claim for Refund and Request for Abatement, indicating the type of tax and type of return covered by the request, identifying the taxable periods of mutual indebtedness, and, if possible, providing a computation of the amount of interest to be credited, refunded, or abated.
Employers who pay refunds should make adjustments on Form 941 or file Form 843, attaching supporting statement Form 941C.
Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, did not require the EIC due diligence documents to be included as attachments to the return.